• videocam Live Webinar with Live Q&A
  • calendar_month August 10, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Withholding Obligations for Nonresident Aliens: ECI, FDAP, FIRPTA Reporting Requirements and Treaty Relief

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About the Course

Introduction

This webinar will provide foreign tax advisers with a practical forms-driven roadmap of the diverse U.S. withholding requirements applicable to nonresident aliens (NRAs). Our panel of experienced international tax professionals will cover identifying income subject to withholding, relative withholding rates, and the requirements for depositing and reporting U.S. tax withholding on payments to NRAs.

Description

Numerous determinations must be made to comply with U.S. withholding requirements for foreign taxpayers. Statutory withholding rates vary by type of income, and U.S. income tax treaties with specific countries often offer reduced withholding rates. Taxpayers who qualify for treaty relief must file Form W-8BEN to benefit. 

Generally speaking, the sale of a USRPI (U.S. Real Property Interest) is subject to withholding at 15% under IRC Section 1445. Buyers are required to collect and remit the tax via Form 8288 U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons. However, certain sellers can qualify for lower rates (10% or 0%). For example, eligible sellers can apply for a withholding certificate to reduce or eliminate the withholding tax. Form 8288-B, U.S. Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests, provides this relief. Understanding the application of the statutory withholding rates and available options to mitigate the withholding burden is critical for international tax professionals and NRAs.

Listen as our panel of veteran foreign tax advisers explains NRA withholding rules, including classifying income, applying the correct statutory or treaty rate, and the information reporting requirements for NRAs. 

Presented By

Rebeccah Fontaine
Senior Manager
Eisner Advisory Group, LLC

Ms. Fontaine is a Senior Manager in the firm's International Tax Services group. With nearly 15 years of experience, she brings a wealth of expertise in the field of International Taxation. Ms. Fontaine focuses on foreign trusts, foreign individuals, treaty analysis, expatriation and immigration planning. She is a highly skilled professional providing advanced US planning, consulting, controversy, and compliance services to international individuals and foreign trusts. Ms. Fontaine has extensive knowledge and experience in international taxation and has been honed through her previous role as a Senior Manager at a mid-sized accounting firm where she specialized in advanced planning and controversy work for large foreign trusts, foreign individuals, and foreign partnerships.

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Mishkin Santa, JD, LLM, TEP
Principal
The Wolf Group, PC

Mishkin is a Principal of The Wolf Group and oversees the firm’s international tax services in the areas of Offshore Voluntary Disclosure, US Exit Tax, foreign grantor and non-grantor trusts, nonresident alien taxation, international organization employee taxation, pre-immigration tax planning, and cryptocurrency. He assists individuals and businesses with highly specialized and complex tax issues related to offshore corporations, family businesses, trusts, and retirement plans. As a former attorney with the IRS Chief Counsel, Mishkin is well-positioned to guide clients on a range of reporting and disclosure issues. In addition, he speaks regularly at professional events sponsored by attorney and CPA groups in the US and abroad. Before joining The Wolf Group, Mishkin was a Partner of the International Tax Division at the Krueger CPA Group. He split his time between the main office in Austin, Texas, and the sister office in Zurich, Switzerland. Outside of work, Mishkin’s favorite activity is to spend time with his wife and two children. He also enjoys all things related to history, specifically Greek Mythology and the Argead Dynasty (Alexander the Great), the Old Testament Bible, the rise and fall of the Roman Republic, the British Empire, and the Republic of the United States. He is also a big movie buff and fan of both 80s and 90's pop culture.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Monday, August 10, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. NRA withholding: introduction

II. ECI and withholding

III. Withholding and reporting FDAP income – Form 1042-S

IV. Withholding and reporting partnership ECI allocations – Form 8805 

V. FIRPTA withholding on dispositions of U.S. real property interests

VI. Form W-8BEN and treaty-based reduced withholding

VII. U.S. filing obligations for the NRA Individual Income Tax Return – Form 1040-NR

The panel will cover these and other critical issues:

  • Withholding requirements for effectively connected income (ECI)
  • Preparing Forms 1042, 1042-S, and 1042-T for FDAP withholding
  • FIRPTA withholding requirements for dispositions of U.S. real property
  • Claiming treaty-based benefits on Form W-8BEN

Learning Objectives

After completing this course, you will be able to:

  • Determine circumstances that warrant submission of Form W-8BEN by an NRA
  • Identify NRAs subject to U.S. withholding requirements
  • Ascertain when specific FIRPTA withholding rates (0%, 10%, 15%) apply
  • Decide what constitutes ECI
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI/NCTI, Subpart F, and the related Section 250 deductions.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .